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In nominal terms, Poland is the third biggest beneficiary of the Recovery and Resilience Facility (RRF), after Italy and Spain. EU support for implementing Poland`s amended national recovery and resilience plan (NRRP) – Krajowy Plan Odbudowy – amounts to €59.8 billion, and includes €25.3 billion in grants and €34.5 billion in loans. The amount is €24.5 billion (+69 %) higher than the one initially approved, and takes into account a 2022 update of the maximum financial contribution, additional loans requested by Poland, and the non-repayable allocation for REPowerEU made available in 2023. RRF support per capita for Poland totals €1 584 (up from €935 initially). Poland`s NRRP has twice been amended, on 8 December 2023 to add the REPowerEU chapter, and on 16 July 2024 to adjust the timeline and scope of selected measures. The NRRP includes 54 reforms and 57 investments, and is strongly focused on the green transition and changes in energy production and consumption. The biggest components are dedicated to REPowerEU (41 % of the total allocation) and green energy and energy intensity reduction (26 %). Other priority areas include economic competitiveness, healthcare, well-functioning public institutions and the judiciary. On 28 December 2023, Poland received €5 billion in pre-financing for the REPowerEU chapter. After the satisfactory fulfilment of 37 milestones and one target, including the commitments concerning the reforms of the judicial system (`super milestones`), and improvements of the audit and control systems, Poland received the first achievements-based payment on 15 April 2024 (€6.3 billion). On 13 September, Poland submitted payment requests for the second and third instalments, amounting to €9.4 billion and linked to achieving 38 milestones and three targets. The European Parliament participates in interinstitutional forums for cooperation and discussion on RRF implementation, and scrutinises the European Commission`s work. This briefing is one in a series covering all EU Member States. Third edition. The `NGEU delivery` briefings are updated at key stages throughout the lifecycle of the plans.